Re HOLMES v McMULLAN sub nom RATCLIFFE (Deceased)

Core Citations

CONSIDERS

• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-41

DOES NOT FOLLOW

• Re Benham's Will Trusts; Lockhart v Harker and Others

REPORTED OPINION OF in

• [1999] BTC 8017
• 19/03/1999 Times Law Reports
• [1999] STC 262

This document cites

• Re Benham's Will Trusts; Lockhart v Harker and Others
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984